Taxes for HTP Residents in Belarus in 2026

The Hi-Tech Park (HTP) in Belarus continues to be one of the most attractive jurisdictions in Eastern Europe for IT companies, startups and international tech investors. Established by Presidential Decree No. 12 of 22 September 2005, the Park operates under a special legal and tax regime that has been extended until 1 January 2049. The regime combines exemptions from most corporate taxes with simplified currency control, cross-border contractual flexibility and lower payroll-related costs.

In this updated guide, we look at the tax obligations of HTP residents as they apply in 2026, the benefits that remain in place, and the recent legislative changes IT companies should be aware of when planning their operations.

Who Qualifies as an HTP Resident

HTP residents are Belarusian legal entities engaged in software development, IT services, artificial intelligence, telecommunications, gaming, data processing, cybersecurity, esports and other high-tech activities defined in the Regulations on the Hi-Tech Park. To acquire resident status, a company must be registered in Belarus, choose a permitted activity from the approved list, and prepare and defend a business project before the HTP Supervisory Board.

The Park operates on the principle of extraterritoriality: a company can be registered anywhere in Belarus and still enjoy the full range of HTP benefits, regardless of its physical office location. The list of registered residents is available on the official HTP website, which as of 2026 lists well over a thousand active companies, from established outsourcing majors to small product studios.

Legal support during the application stage — from eligibility screening to the drafting of the HTP business plan — is typically what determines whether the Supervisory Board approves the project on the first submission.

Key Tax Updates for 2026

Before running through each tax individually, it is worth flagging the changes that came into force with the 2026 Tax Code amendments and the extension of Law No. 230-Z of 30 December 2022:

• The reduced 9% personal income tax rate on the salaries of HTP employees remains suspended. The generally established rate of 13% continues to apply to HTP payroll through 1 January 2028.
• The progressive personal income tax scale introduced for high earners (25% on income above 350,000 BYN per year, 30% above 600,000 BYN) does not apply to HTP employees — their income remains taxed at a flat 13% regardless of amount.
• The 6% preferential rate on dividends distributed by HTP residents to individuals was abolished from 1 January 2026. HTP dividends are now generally taxed at 9%.
• The taxation of transactions with tokens created from 1 January 2026 has been reworked. HTP residents remain the sole authorised organisers of ICOs, but new rules apply to the taxation of related income.
• The base value used across several statutory calculations was increased on 1 January 2026, which affects deduction thresholds and certain caps.

None of these changes affect the core HTP proposition: exemption from corporate income tax, VAT on domestic turnover and most local taxes.

Corporate Income Tax

The generally established corporate income tax rate in Belarus is 20%. HTP residents are exempt from corporate income tax on their core activity, which is the single largest financial advantage of the regime. The exemption does not, however, apply in every scenario. HTP residents pay corporate income tax at a reduced rate of 9% in the following situations:

• disposal of a share (or part of a share) in the charter capital by a participant;
• sale of an enterprise as a property complex;
• sale or redemption of securities;
• interest received on funds provided for use.

When a resident sells its own property later than 12 months after acquisition, the generally established 20% rate applies. Corporate income tax is also payable when the resident acts as a tax agent — for example, when paying certain types of income to foreign companies.

Value Added Tax

The standard VAT rate in Belarus is 20%. HTP residents are exempt from VAT on turnover from the sale of works, services, goods and property rights within Belarus. The exemption also covers a broad category of works and services purchased from foreign business partners, including:

• intellectual property rights;
• advertising, marketing and consulting services;
• data processing services;
• software development, modification, testing and technical support;
• hosting and integrated website management services;
• services for identifying potential customers;
• database creation and access services.

In addition, HTP residents are exempt from the VAT that customs authorities normally charge on the import of equipment used to carry out the resident’s business activity and investment projects.

The VAT exemption does not apply to:

• export turnover (which is zero-rated separately);
• rent received by HTP residents from leasing their real estate;
• the sale of property, including real estate, more than 12 months after acquisition;
• the sale or non-core use of imported equipment within two years of its VAT-free customs clearance.

Payroll Taxes and Social Contributions

Payroll costs are often the largest single item on an IT company’s balance sheet, so this is where the HTP regime delivers the most visible saving. Two elements matter.

Personal income tax. The generally established rate is 13%. Under the base HTP regime, employee salaries would attract a preferential 9%, but this rate remains suspended: through 1 January 2028, HTP employees are taxed at the same 13% flat rate as employees of ordinary Belarusian companies. Standard deductions from the tax base — for minor children and dependants, for the first paid education, and for the purchase or construction of a first home — remain available.

The important carve-out is that the progressive scale introduced in 2025 and expanded in 2026 (25% and 30% for very high earners) does not apply to HTP employee income. Regardless of how much a developer, architect or executive earns at an HTP company, their salary remains taxed at 13%. Current rates and thresholds are published by the Ministry of Taxes and Duties of Belarus.

Social security contributions. Employers in Belarus normally pay mandatory contributions to the Social Protection Fund (FSZN) calculated on the full accrued salary. HTP residents are entitled to calculate these contributions on a capped base equal to the average national salary for the previous month, rather than on the employee’s actual salary. For companies with high-paid technical staff, this reduces total payroll cost meaningfully. The trade-off is that future pension entitlements for the employee are calculated on the amount actually contributed — employees who prefer full-base contributions can opt out of the benefit in writing.

Withholding Tax on Foreign Companies

The general withholding tax rates applied to income of foreign organisations without a permanent establishment in Belarus range from 6% to 15%. HTP residents apply a 0% rate to specific categories of income paid to foreign companies, including:

• proceeds from the sale of shares or interests in an HTP resident (subject to a continuous 365-day ownership condition);
• income from data processing and information hosting;
• income from data entry, processing and specialised reporting services;
• income from providing space and time for internet advertising;
• income from search engine operations and content aggregation;
• income from providing disk space and communication channels for server hosting;
• interest on debt obligations and royalties;
• income from intermediary and advertising services.

Dividends paid to foreign shareholders are subject to a 5% rate, unless a lower rate is available under an applicable double taxation treaty. Businesses should note that Belarus has suspended provisions of double taxation agreements with a number of jurisdictions through the end of 2026, and treaty relief should be confirmed before payment.

Dividends, Offshore Fee and Local Taxes

Dividends distributed by an HTP resident to Belarusian individuals are taxed at 9% under the HTP regime. The 6% preferential rate that previously applied for extended retention periods was abolished from 1 January 2026. For Belarusian corporate shareholders, the standard corporate rate applies.

The offshore fee — normally 15% on payments or obligations transferred to companies in offshore zones — does not apply to HTP residents when paying for advertising, marketing and intermediary services, or when distributing dividends or profits to owners.

Land tax exemptions cover plots within HTP territory used for the construction of real estate for the resident’s own operations, for a period of up to three years. The exemption falls away if the construction is intended for use outside the HTP territory.

Real estate tax exemption applies to buildings on HTP territory used by residents themselves; the exemption is lost as soon as the property is leased out.e deducted from accrued wages before income tax is calculated. For example, these are deductions for minor children and dependents, deductions for receiving the first paid education, and deductions for building or buying the first home.

FAQ

Do HTP employees pay the increased 25% or 30% personal income tax rates that apply from 2025?

No. The progressive rates introduced for very high earners apply only under the generally established regime. HTP employee salaries are taxed at a flat 13% regardless of the amount, at least through the current suspension period of the preferential 9% rate.

What is the corporate income tax rate for HTP residents in 2026?

The core rate is 0% on qualifying HTP activity. A 9% rate applies to specific transactions — the disposal of shares by participants, sale of an enterprise, securities transactions and certain interest income. Property sold more than 12 months after acquisition is taxed at the standard 20%.

Can a foreign-owned company become an HTP resident?

Yes. The HTP regime does not restrict foreign ownership. A Belarusian legal entity may be wholly or partly owned by foreign shareholders and still apply for and hold HTP resident status. Foreign employees working for an HTP resident under a labour contract benefit from the same payroll regime as Belarusian nationals.

What happens to VAT on software sold internationally by an HTP resident?

Software export is zero-rated under general Belarusian VAT rules, and the HTP VAT exemption additionally covers turnover from the sale of qualifying services and property rights within Belarus. Import of equipment for the resident’s own use is exempt from customs VAT.

Are cryptocurrency and token activities still exempt?

The special regime for crypto and token activities established by Decree No. 8 remains, but the rules for tokens created from 1 January 2026 were revised. HTP residents remain the exclusive organisers of ICOs under Belarusian law, and structuring token-related activities correctly requires up-to-date advice — see our HTP consulting service for details.

How long does the HTP regime last?

The current legal regime is guaranteed until 1 January 2049 under Decree No. 8, giving companies a long horizon for investment planning.

Conclusion

For IT companies, startups and international investors, the Belarus Hi-Tech Park remains one of the most competitive tax environments in the region in 2026. The 0% corporate income tax, VAT exemption on domestic turnover, capped social contributions and preferential treatment of foreign-source income together deliver a payload of savings that is difficult to match in neighbouring jurisdictions. The regime is stable, backed by presidential decree and set to run until 2049.

At the same time, the HTP is not a passive benefit. Applicants have to demonstrate that their activities fall within the approved categories, prepare a defensible business project, and maintain compliance with residency requirements over time. The 2026 changes — from the abolition of the 6% dividend rate to the revised rules on token taxation — make it more important than ever to plan the entry and operation of an HTP company with informed legal support.

The team at AMBY Legal has been assisting Belarusian and foreign companies with HTP admission, structuring and ongoing compliance since 2015. For a case-specific assessment and support with obtaining HTP resident status, contact our advocates directly. We walk you through activity qualification, business plan preparation, the tax transition and — for foreign founders — the practical steps needed to launch operations under the Park’s regime, including opening a corporate bank account in Belarus.